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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.1580
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1580 Polyurethane Foam. Ethyl Morpholine, Tetramethyl Butanediamine, Demethyl Farmamide, Cellosolve Solvent, Isopropanel Anhydrous, Kaydol, Methylene Chloride, Aropol #7750, N-Ethyl Morpholine, Triethylenediamine and Tetra Methyl Butane Diamine used in the production of Polyurethane Foam are manufacturing aids and may not be purchased for resale. Trichloromofluormethane, when used in making flexible Polyurethane Foam, is considered a manufacturing aid and may not be purchased for resale. 7/6/67. (Am. M99–1).